WjoFinalPresupuestos2022-2 Plantilla

Corte 160.00 2.80 2.
00
Ensamble 155.00 3.80 3.00
Terminacion y empaque 150.00 1.50 1.50
Corte Número de personas Salario actual
Cortador 1 1,250,000
Auxiliar 1 1,150,000
Función 3
Ensamble Número de personas Salario actual
Supernumeraria 1 1,200,000
Experta 3 1,175,000
Terminacion y empaque Número de personas Salario actual
Función 2
Función 3
COSTOS ADICIONALES DE MANO DE OBRA

%
DIRECTA
Prestaciones sociales 23%
Seguridad Social 22%
Aportes Parafiscales 9%
Aumento de salarios 6.8% a partir de 1 Abril 2.023
DETALLES DE LOS COSTOS INDIRECTOS DE Precio de los CIF Precio de los CIF
FABRICACIÓN Elegance Summer
PLANTA 100.00 100.00

TERCEROS 0.00 1,537.00
Política de Inventario Inicial - Valor del Política de Descuento
DETALLES PORTAFOLIO DE PRODUCTOS
Utilidades cantidad Inventario Inicial Inventario Comercial
Elegance 40% 1,500 8,197,200 15 5%
Summer 42% 3,000 17,003,250 12 8%
IVA 19%
PRODUCTOS EN PROCESO
valor del inventario inicial 8,461,860

Elegance 60%
Summer 40%
GASTOS OPERATIVOS
Gastos de administración 10% de las ventas brutas
Gastos de ventas 12% de las ventas brutas
SALDO MINIMO EN CAJA 30,000,000
TASA DE RENDIMIENTO INVERSION

4.00%
TEMPORAL - anual
PERIODOS DE CAPITALIZACIÓN - meses 12
RECAUDOS DE CARTERA Enero Febrero Marzo
Saldo inicial - Deudores Clientes 40% 50% 10% 100%
Ventas de contado A 30 días A 60 días A 90 días

Facturación del periodo a presupuestar
10% 20% 25% 45% 100%
REINTREGRO DE IMPUESTOS 15,000,000 En Abril 2.023

ABONO A PRÉSTAMOS DE EMPLEADOS 40%
Poliza de seguros 28,000,000 se renueva cada año (1 de julio de 2023)

Amortización proyectada 14,000,000
Amortización de Cargos diferidos 30%
COSTOS INDIRECTOS DE FABRICACION

2,500,000 Depreciaciones, Gastos pagados por anticipado, Cargos diferidos
QUE NO IMPLICAN SALIDA DE EFECTIVO
GASTOS DE ADMINISTRACIÓN Y VENTAS

4,000,000 Depreciaciones, Gastos pagados por anticipado, Cargos diferidos
QUE NO IMPLICAN SALIDA DE EFECTIVO
PASIVOS CORRIENTE
Obligaciones Financieras 27,000,000 Se pagará durante el periodo a presupuestar, en cuotas iguales de capital
Cuotas 12 durante el periodo a presupuestar
Interés 1.3% Mes vencido, sobre saldos de capital
PASIVOS NO CORRIENTE
Obligaciones Financieras 70,000,000 NO hay abonos a capital
Interés 1.6% Mes vencido, sobre saldos de capital
% QUE PASA A SER PASIVO CORRIENTE,

40% Para efectos de presentacion en el balance general proyectado
PARA EL PROXIMO PERIODO
PAGO PROVEEDORES Enero Febrero Marzo
Saldo inicial - Proveedores 60% 20% 20% 100%
Compras de
A 30 días A 60 días A 90 días
Proveedores del periodo a presupuestar contado
10% 60% 20% 10% 100%
INVERSION EN MAQUINARIA 120,000,000 En Abril de 2.023
SERVICIOS BANCARIOS 4,500,000 Mensuales (comisiones, chequeras, 4 x 1000)
TASA IMPUESTO DE RENTA 35%

Distribución porcentual de las ventas - por referencia
Presupuesto de
Enero Febrero Marzo Abril Mayo Junio Julio
ventas
125,000 2% 6% 4% 10% 10% 8% 8%
80,000 3% 4% 6% 8% 10% 9% 6%
MODA JUVENIL S A S
BALANCE GENERAL
AL 31 DE DICIEMBRE DE 2022
ACTIVO REAL 2022
ACTIVO CORRIENTE
Disponible - caja y bancos 41,500,000
Inversiones Temporales 50,000,000
Deudores
Clientes 580,000,000
Impuestos gravámenes y tasas 25,000,000
Otras cuentas por cobrar 45,000,000
Total deudores 650,000,000
Inventarios
Materia Primas 52,308,119
Productos en Proceso 8,461,860
Productos Terminados 25,200,450
Total inventarios 85,970,429
Gastos pagados por anticipado 10,552,550
TOTAL ACTIVO CORRIENTE 838,022,979
ACTIVO NO CORRIENTE
Inversiones - Bonos 10,000,000
Propiedad, Planta y Equipo
Maquinaria y equipo 120,000,000
Muebles y enseres 50,000,000
Equipo de computación y comunicación 30,000,000
200,000,000
Menos-depreciación acumulada 70,000,000
Total activo fijo neto 130,000,000
Cargos diferidos 40,000,000
TOTAL ACTIVO NO CORRIENTE 180,000,000
TOTAL ACTIVO 1,018,022,979

MODA JUVENIL S A S
BALANCE GENERAL
AL 31 DE DICIEMBRE DE 2022
PASIVOS Y PATRIMONIO REAL 2022
PASIVO CORRIENTE
Obligaciones Financieras 27,000,000
Obligaciones Laborales 40,000,000
Proveedores 651,650,479
Cuentas por pagar - I.V.A. Por pagar 12,000,000
Provision Impuesto de renta 20,550,000
TOTAL PASIVO CORRIENTE 751,200,479
PASIVO NO CORRIENTE
Cuenta de socios 15,000,000
Obligaciones Financieras 70,000,000
TOTAL PASIVO NO CORRIENTE 85,000,000
TOTAL PASIVO 836,200,479
PATRIMONIO
Capital social 60,000,000
Reservas 11,500,000
Revalorización del patrimonio 25,000,000
Resultados de ejercicios anteriores 37,372,500
Resultados del ejercicio 47,950,000
TOTAL PATRIMONIO 181,822,500
TOTAL PASIVO Y PATRIMONIO 1,018,022,979

000000000000000
MODA JUVENIL S A S
ESTADO DE RESULTADOS
2022
REAL 2022
Ventas Brutas 100% 1,850,000,000

Descuentos comerciales 8% 155,000,000
Total ingresos operacionales 92% 1,695,000,000
Costo de la Mercancía Vendida 58% 1,073,000,000
UTILIDAD BRUTA EN VENTAS 34% 622,000,000
Gastos de operación
De Administración 11% 200,000,000
De Ventas 13% 240,000,000
Total gastos de operación 24% 440,000,000
UTILIDAD OPERACIONAL 10% 182,000,000
Ingresos no operativos
Financieros 0% 2,000,000
Otros ingresos 0
Total Ingresos no Operacionales 2,000,000
Otros gastos
Gastos financieros 5% 95,000,000
Gastos extraordinarios 1% 20,500,000
Total otros gastos 6% 115,500,000
UTILIDAD ANTES DE IMPUESTOS 4% 68,500,000
Provisión impuesto sobre la renta 1% 20,550,000
UTILIDAD NETA DEL EJERCICIO 3% 47,950,000
2,022
RAZON CORRIENTE O LIQUIDEZ 1.12
PRUEBA ACIDA 1.00
NIVEL DE ENDEUDAMIENTO 82%
COBERTURA DE INTERESES 52%
RENTABILIDAD PATRIMONIO 26%

MARGEN NETO 3%
MARTEN OPERATIVO 76%
REND DEL ACTIVO 5%
% PRESUPUESTO 2023 % % VARIACION %VAR $
4% -353,908,887 -47% -952.79% -395,408,887
5% 50,000,000 7% 0.00% 0
57% 678,171,480 90% 16.93% 98,171,480

2% 10,000,000 1% -60.00% -15,000,000
4% 27,000,000 4% -40.00% -18,000,000
64% 715,171,480 95% 10.03% 65,171,480
5% 52,760,345 7% 0.86% 452,226

1% 8,461,860 1% 0.00% 0
2% 17,800,917 2% -29.36% -7,399,533
8% 79,023,121 11% -8.08% -6,947,308
1% 14,000,000 2% 32.67% 3,447,450
82% 504,285,715 67% -39.82% -333,737,264
1% 10,000,000 1% 0.00% 0
12% 240,000,000 32% 100.00% 120,000,000

5% 50,000,000 7% 0.00% 0
3% 30,000,000 4% 0.00% 0
20% 320,000,000 43% 60.00% 120,000,000
7% 111,447,450 15% 59.21% 41,447,450
13% 208,552,550 28% 60.43% 78,552,550
4% 28,000,000 4% -30.00% -12,000,000
18% 246,552,550 33% 36.97% 66,552,550
100% 750,838,265 100% -26.25% -267,184,714

PRESUPUESTO 2023
3% 28,000,000 4% 3.70% 1,000,000

4% 40,000,000 5% 0.00% 0
64% 54,563,253 7% -91.63% -597,087,226
1% 83,237,778 11% 593.65% 71,237,778
2% 107,175,157 14% 421.53% 86,625,157
74% 312,976,187 42% -58.34% -438,224,292
1% 15,000,000 2% 0.00% 0
7% 42,000,000 6% -40.00% -28,000,000
8% 57,000,000 8% -32.94% -28,000,000
82% 369,976,187 49% -55.76% -466,224,292
6% 60,000,000 8% 0.00% 0
1% 11,500,000 2% 0.00% 0
2% 25,000,000 3% 0.00% 0
4% 85,322,500 11% 128.30% 47,950,000
5% 199,039,577 27% 315.10% 151,089,577
18% 380,862,077 51% 109.47% 199,039,577
100% 750,838,265 100% -26.25% -267,184,714

00000000000000000
PRESUPUESTO 2023
100% 2,832,500,000 100%

8% 172,225,000 6%
92% 2,660,275,000 94%
58% 1,663,188,766 59%
34% 997,086,234 35%
11% 283,250,000 10%

13% 339,900,000 12%
24% 623,150,000 22%
10% 373,936,234 13%
0% 2,000,000 0%
0
2,000,000
5% 69,721,500 2%
0
6% 69,721,500 2%
4% 306,214,734 11%
1% 107,175,157 4%
3% 199,039,577 7%
2,023
1.61
1.36
49%
19%
52%
7%
78%
27%
MODA JUVENIL S A S
HOJA DE COSTOS
Elegance
2023
INFORMACIÓN ADICIONAL
0.00
MATERIALES CONSUMO PRECIO DE COMPRA COSTO UNITARIO
Poliester - Elastano 0.50 8,900.00 4,450.00
Elastico 0.60 1,050.00 630.00
Cremalleras 2.00 600.00 1,200.00
Bolsa 1.00 348.00 348.00
TOTAL MATERIALES 6,628.00
MANO DE OBRA DIRECTA
Corte 2.80 160.00 448.00
Ensamble 3.80 155.00 589.00
TOTAL Mano de Obra Directa 8.10 1,262.00
COSTOS INDIRECTOS DE FABRICACION
PLANTA 8.10 100.00 810.00
TERCEROS 0.00
TOTAL Costos Indirectos de Fabricación 810.00
TOTAL COSTO UNITARIO 8,700
Política de Utilidades 40%
PRECIO DE VENTA 14,500
MODA JUVENIL S A S
HOJA DE COSTOS
Summer
2023
INFORMACIÓN ADICIONAL
MATERIALES CONSUMO PRECIO DE COMPRA COSTO UNITARIO

Poliester - Elastano 0.35 8,900.00 3,115.00
Elastico 0.70 1,050.00 735.00
Cremalleras 0.00 600.00 0.00
Bolsa 1.00 348.00 348.00
TOTAL MATERIALES 4,198.00
MANO DE OBRA DIRECTA CONSUMO VALOR MINUTO COSTO UNITARIO
Corte 2.00 160.00 320.00
Ensamble 3.00 155.00 465.00
TOTAL Mano de Obra Directa 6.50 1,010.00
COSTOS INDIRECTOS DE FABRICACION CONSUMO VALOR MINUTO COSTO UNITARIO
PLANTA 6.50 100.00 650.00
TERCEROS 1,537.00
TOTAL Costos Indirectos de Fabricación 2,187.00
TOTAL COSTO UNITARIO 7,395
Política de Utilidades 42%
PRECIO DE VENTA 12,750

MODA JUVENIL S A S
PRESUPUESTO DE VENTAS - por referencia
2023
Elegance ENERO FEBRERO MARZO
% 2% 6% 4%
UNIDADES 2,500 7,500 5,000
Ventas Brutas 36,250,000 108,750,000 72,500,000
Descuento Comercial 1,812,500 5,437,500 3,625,000
Ventas Netas 34,437,500 103,312,500 68,875,000
IVA 6,543,125 19,629,375 13,086,250
Facturacion 40,980,625 122,941,875 81,961,250
Summer ENERO FEBRERO MARZO

% 3% 4% 6%
UNIDADES 2,400 3,200 4,800
Ventas Brutas 30,600,000 40,800,000 61,200,000
Ventas Netas 28,152,000 37,536,000 56,304,000
IVA 5,348,880 7,131,840 10,697,760
Facturacion 33,500,880 44,667,840 67,001,760
TOTAL ENERO FEBRERO MARZO

UNIDADES 4,900 10,700 9,800
Ventas Brutas 66,850,000 149,550,000 133,700,000
Ventas Netas 62,589,500 140,848,500 125,179,000
IVA 11,892,005 26,761,215 23,784,010
Facturacion 74,481,505 167,609,715 148,963,010
MODA JUVENIL S A S
PRESUPUESTO DE VENTAS - por zonas
2023
Zona Norte
UNIDADES 500 1,500 1,000
Ventas Brutas 7,250,000 21,750,000 14,500,000
Descuento Comercial 362,500 1,087,500 725,000
Ventas Netas 6,887,500 20,662,500 13,775,000
IVA 1,308,625 3,925,875 2,617,250
Facturacion 8,196,125 24,588,375 16,392,250

UNIDADES 240 320 480
Ventas Brutas 3,060,000 4,080,000 6,120,000
Descuento Comercial 244,800 326,400 489,600
Ventas Netas 2,815,200 3,753,600 5,630,400
IVA 534,888 713,184 1,069,776
Facturacion 3,350,088 4,466,784 6,700,176
SUBTOTAL ENERO FEBRERO MARZO

UNIDADES 740 1,820 1,480
Ventas Brutas 10,310,000 25,830,000 20,620,000
Descuento Comercial 607,300 1,413,900 1,214,600
Ventas Netas 9,702,700 24,416,100 19,405,400
IVA 1,843,513 4,639,059 3,687,026
Facturacion 11,546,213 29,055,159 23,092,426
Zona Centro
UNIDADES 1,000 3,000 2,000
Ventas Brutas 14,500,000 43,500,000 29,000,000
Ventas Netas 13,775,000 41,325,000 27,550,000
IVA 2,617,250 7,851,750 5,234,500
Facturacion 16,392,250 49,176,750 32,784,500

UNIDADES 720 960 1,440
Ventas Brutas 9,180,000 12,240,000 18,360,000
Descuento Comercial 734,400 979,200 1,468,800
Ventas Netas 8,445,600 11,260,800 16,891,200
IVA 1,604,664 2,139,552 3,209,328
Facturacion 10,050,264 13,400,352 20,100,528

UNIDADES 1,720 3,960 3,440
Ventas Brutas 23,680,000 55,740,000 47,360,000
Ventas Netas 22,220,600 52,585,800 44,441,200
IVA 4,221,914 9,991,302 8,443,828
Facturacion 26,442,514 62,577,102 52,885,028
Zona Sur
UNIDADES 750 2,250 1,500
Ventas Brutas 10,875,000 32,625,000 21,750,000
Ventas Netas 10,331,250 30,993,750 20,662,500
IVA 1,962,938 5,888,813 3,925,875
Facturacion 12,294,188 36,882,563 24,588,375

UNIDADES 960 1,280 1,920
Ventas Brutas 12,240,000 16,320,000 24,480,000
Ventas Netas 11,260,800 15,014,400 22,521,600
IVA 2,139,552 2,852,736 4,279,104
Facturacion 13,400,352 17,867,136 26,800,704

UNIDADES 1,710 3,530 3,420
Ventas Brutas 23,115,000 48,945,000 46,230,000
Ventas Netas 21,592,050 46,008,150 43,184,100
IVA 4,102,490 8,741,549 8,204,979
Facturacion 25,694,540 54,749,699 51,389,079
Zona Oriental
Ventas Brutas 3,625,000 10,875,000 7,250,000
Ventas Netas 3,443,750 10,331,250 6,887,500
IVA 654,313 1,962,938 1,308,625
Facturacion 4,098,063 12,294,188 8,196,125

Ventas Brutas 6,120,000 8,160,000 12,240,000
Ventas Netas 5,630,400 7,507,200 11,260,800
IVA 1,069,776 1,426,368 2,139,552
Facturacion 6,700,176 8,933,568 13,400,352
UNIDADES 730 1,390 1,460
Ventas Brutas 9,745,000 19,035,000 19,490,000
Ventas Netas 9,074,150 17,838,450 18,148,300
IVA 1,724,089 3,389,306 3,448,177
Facturacion 10,798,239 21,227,756 21,596,477
TOTAL ENERO FEBRERO MARZO

UNIDADES 4,900 10,700 9,800
Ventas Brutas 66,850,000 149,550,000 133,700,000
Ventas Netas 62,589,500 140,848,500 125,179,000
IVA 11,892,005 26,761,215 23,784,010
Facturacion 74,481,505 167,609,715 148,963,010
MODA JUVENIL S A S
RECUPERACIÓN DE CARTERA
2023
ENERO FEBRERO MARZO
Saldo inicial 232,000,000 290,000,000 58,000,000
Enero 7,448,151 14,896,301 18,620,376
Febrero 16,760,972 33,521,943
Marzo 14,896,301
Abril
Mayo
Junio
Julio
Agosto
Septiembre
Octubre
Noviembre
Diciembre
Total Recaudos de
239,448,151 321,657,273 125,038,620
Cartera
por referencia
ABRIL MAYO JUNIO JULIO AGOSTO

10% 10% 8% 8% 8%
12,500 12,500 10,000 10,000 10,000
181,250,000 181,250,000 145,000,000 145,000,000 145,000,000
9,062,500 9,062,500 7,250,000 7,250,000 7,250,000
172,187,500 172,187,500 137,750,000 137,750,000 137,750,000
32,715,625 32,715,625 26,172,500 26,172,500 26,172,500
204,903,125 204,903,125 163,922,500 163,922,500 163,922,500

8% 10% 9% 6% 8%
6,400 8,000 7,200 4,800 6,400
81,600,000 102,000,000 91,800,000 61,200,000 81,600,000
6,528,000 8,160,000 7,344,000 4,896,000 6,528,000
75,072,000 93,840,000 84,456,000 56,304,000 75,072,000
14,263,680 17,829,600 16,046,640 10,697,760 14,263,680
89,335,680 111,669,600 100,502,640 67,001,760 89,335,680

18,900 20,500 17,200 14,800 16,400
262,850,000 283,250,000 236,800,000 206,200,000 226,600,000
15,590,500 17,222,500 14,594,000 12,146,000 13,778,000
247,259,500 266,027,500 222,206,000 194,054,000 212,822,000
46,979,305 50,545,225 42,219,140 36,870,260 40,436,180
294,238,805 316,572,725 264,425,140 230,924,260 253,258,180
por zonas

2,500 2,500 2,000 2,000 2,000
36,250,000 36,250,000 29,000,000 29,000,000 29,000,000
1,812,500 1,812,500 1,450,000 1,450,000 1,450,000
34,437,500 34,437,500 27,550,000 27,550,000 27,550,000
6,543,125 6,543,125 5,234,500 5,234,500 5,234,500
40,980,625 40,980,625 32,784,500 32,784,500 32,784,500

640 800 720 480 640
8,160,000 10,200,000 9,180,000 6,120,000 8,160,000
652,800 816,000 734,400 489,600 652,800
7,507,200 9,384,000 8,445,600 5,630,400 7,507,200
1,426,368 1,782,960 1,604,664 1,069,776 1,426,368
8,933,568 11,166,960 10,050,264 6,700,176 8,933,568

3,140 3,300 2,720 2,480 2,640
44,410,000 46,450,000 38,180,000 35,120,000 37,160,000
2,465,300 2,628,500 2,184,400 1,939,600 2,102,800
41,944,700 43,821,500 35,995,600 33,180,400 35,057,200
7,969,493 8,326,085 6,839,164 6,304,276 6,660,868
49,914,193 52,147,585 42,834,764 39,484,676 41,718,068

5,000 5,000 4,000 4,000 4,000
72,500,000 72,500,000 58,000,000 58,000,000 58,000,000
3,625,000 3,625,000 2,900,000 2,900,000 2,900,000
68,875,000 68,875,000 55,100,000 55,100,000 55,100,000
13,086,250 13,086,250 10,469,000 10,469,000 10,469,000
81,961,250 81,961,250 65,569,000 65,569,000 65,569,000

1,920 2,400 2,160 1,440 1,920
24,480,000 30,600,000 27,540,000 18,360,000 24,480,000
1,958,400 2,448,000 2,203,200 1,468,800 1,958,400
22,521,600 28,152,000 25,336,800 16,891,200 22,521,600
4,279,104 5,348,880 4,813,992 3,209,328 4,279,104
26,800,704 33,500,880 30,150,792 20,100,528 26,800,704

6,920 7,400 6,160 5,440 5,920
96,980,000 103,100,000 85,540,000 76,360,000 82,480,000
5,583,400 6,073,000 5,103,200 4,368,800 4,858,400
91,396,600 97,027,000 80,436,800 71,991,200 77,621,600
17,365,354 18,435,130 15,282,992 13,678,328 14,748,104
108,761,954 115,462,130 95,719,792 85,669,528 92,369,704

3,750 3,750 3,000 3,000 3,000
54,375,000 54,375,000 43,500,000 43,500,000 43,500,000
2,718,750 2,718,750 2,175,000 2,175,000 2,175,000
51,656,250 51,656,250 41,325,000 41,325,000 41,325,000
9,814,688 9,814,688 7,851,750 7,851,750 7,851,750
61,470,938 61,470,938 49,176,750 49,176,750 49,176,750

2,560 3,200 2,880 1,920 2,560
32,640,000 40,800,000 36,720,000 24,480,000 32,640,000
2,611,200 3,264,000 2,937,600 1,958,400 2,611,200
30,028,800 37,536,000 33,782,400 22,521,600 30,028,800
5,705,472 7,131,840 6,418,656 4,279,104 5,705,472
35,734,272 44,667,840 40,201,056 26,800,704 35,734,272

6,310 6,950 5,880 4,920 5,560
87,015,000 95,175,000 80,220,000 67,980,000 76,140,000
5,329,950 5,982,750 5,112,600 4,133,400 4,786,200
81,685,050 89,192,250 75,107,400 63,846,600 71,353,800
15,520,160 16,946,528 14,270,406 12,130,854 13,557,222
97,205,210 106,138,778 89,377,806 75,977,454 84,911,022

1,250 1,250 1,000 1,000 1,000
18,125,000 18,125,000 14,500,000 14,500,000 14,500,000
906,250 906,250 725,000 725,000 725,000
17,218,750 17,218,750 13,775,000 13,775,000 13,775,000
3,271,563 3,271,563 2,617,250 2,617,250 2,617,250
20,490,313 20,490,313 16,392,250 16,392,250 16,392,250

1,280 1,600 1,440 960 1,280
16,320,000 20,400,000 18,360,000 12,240,000 16,320,000
1,305,600 1,632,000 1,468,800 979,200 1,305,600
15,014,400 18,768,000 16,891,200 11,260,800 15,014,400
2,852,736 3,565,920 3,209,328 2,139,552 2,852,736
17,867,136 22,333,920 20,100,528 13,400,352 17,867,136
2,530 2,850 2,440 1,960 2,280
34,445,000 38,525,000 32,860,000 26,740,000 30,820,000
2,211,850 2,538,250 2,193,800 1,704,200 2,030,600
32,233,150 35,986,750 30,666,200 25,035,800 28,789,400
6,124,299 6,837,483 5,826,578 4,756,802 5,469,986
38,357,449 42,824,233 36,492,778 29,792,602 34,259,386

18,900 20,500 17,200 14,800 16,400
262,850,000 283,250,000 236,800,000 206,200,000 226,600,000
15,590,500 17,222,500 14,594,000 12,146,000 13,778,000
247,259,500 266,027,500 222,206,000 194,054,000 212,822,000
46,979,305 50,545,225 42,219,140 36,870,260 40,436,180
294,238,805 316,572,725 264,425,140 230,924,260 253,258,180
33,516,677
41,902,429 75,424,372
29,792,602 37,240,753 67,033,355
29,423,881 58,847,761 73,559,701 132,407,462
31,657,273 63,314,545 79,143,181 142,457,726
26,442,514 52,885,028 66,106,285
23,092,426 46,184,852
25,325,818
134,635,589 203,170,158 230,350,115 287,528,098 280,074,681

SEPTIEMBRE OCTUBRE NOVIEMBRE DICIEMBRE TOTAL
12% 16% 12% 4% 100%
15,000 20,000 15,000 5,000 125,000
217,500,000 290,000,000 217,500,000 72,500,000 1,812,500,000
10,875,000 14,500,000 10,875,000 3,625,000 90,625,000
206,625,000 275,500,000 206,625,000 68,875,000 1,721,875,000
39,258,750 52,345,000 39,258,750 13,086,250 327,156,250
245,883,750 327,845,000 245,883,750 81,961,250 2,049,031,250

10% 10% 12% 14% 100%
8,000 8,000 9,600 11,200 80,000
102,000,000 102,000,000 122,400,000 142,800,000 1,020,000,000
8,160,000 8,160,000 9,792,000 11,424,000 81,600,000
93,840,000 93,840,000 112,608,000 131,376,000 938,400,000
17,829,600 17,829,600 21,395,520 24,961,440 178,296,000
111,669,600 111,669,600 134,003,520 156,337,440 1,116,696,000

23,000 28,000 24,600 16,200 205,000
319,500,000 392,000,000 339,900,000 215,300,000 2,832,500,000
19,035,000 22,660,000 20,667,000 15,049,000 172,225,000
300,465,000 369,340,000 319,233,000 200,251,000 2,660,275,000
57,088,350 70,174,600 60,654,270 38,047,690 505,452,250
357,553,350 439,514,600 379,887,270 238,298,690 3,165,727,250

3,000 4,000 3,000 1,000 25,000
43,500,000 58,000,000 43,500,000 14,500,000 362,500,000
2,175,000 2,900,000 2,175,000 725,000 18,125,000
41,325,000 55,100,000 41,325,000 13,775,000 344,375,000
7,851,750 10,469,000 7,851,750 2,617,250 65,431,250
49,176,750 65,569,000 49,176,750 16,392,250 409,806,250

800 800 960 1,120 8,000
10,200,000 10,200,000 12,240,000 14,280,000 102,000,000
816,000 816,000 979,200 1,142,400 8,160,000
9,384,000 9,384,000 11,260,800 13,137,600 93,840,000
1,782,960 1,782,960 2,139,552 2,496,144 17,829,600
11,166,960 11,166,960 13,400,352 15,633,744 111,669,600

3,800 4,800 3,960 2,120 33,000
53,700,000 68,200,000 55,740,000 28,780,000 464,500,000
2,991,000 3,716,000 3,154,200 1,867,400 26,285,000
50,709,000 64,484,000 52,585,800 26,912,600 438,215,000
9,634,710 12,251,960 9,991,302 5,113,394 83,260,850
60,343,710 76,735,960 62,577,102 32,025,994 521,475,850

6,000 8,000 6,000 2,000 50,000
87,000,000 116,000,000 87,000,000 29,000,000 725,000,000
4,350,000 5,800,000 4,350,000 1,450,000 36,250,000
82,650,000 110,200,000 82,650,000 27,550,000 688,750,000
15,703,500 20,938,000 15,703,500 5,234,500 130,862,500
98,353,500 131,138,000 98,353,500 32,784,500 819,612,500

2,400 2,400 2,880 3,360 24,000
30,600,000 30,600,000 36,720,000 42,840,000 306,000,000
2,448,000 2,448,000 2,937,600 3,427,200 24,480,000
28,152,000 28,152,000 33,782,400 39,412,800 281,520,000
5,348,880 5,348,880 6,418,656 7,488,432 53,488,800
33,500,880 33,500,880 40,201,056 46,901,232 335,008,800

8,400 10,400 8,880 5,360 74,000
117,600,000 146,600,000 123,720,000 71,840,000 1,031,000,000
6,798,000 8,248,000 7,287,600 4,877,200 60,730,000
110,802,000 138,352,000 116,432,400 66,962,800 970,270,000
21,052,380 26,286,880 22,122,156 12,722,932 184,351,300
131,854,380 164,638,880 138,554,556 79,685,732 1,154,621,300

4,500 6,000 4,500 1,500 37,500
65,250,000 87,000,000 65,250,000 21,750,000 543,750,000
3,262,500 4,350,000 3,262,500 1,087,500 27,187,500
61,987,500 82,650,000 61,987,500 20,662,500 516,562,500
11,777,625 15,703,500 11,777,625 3,925,875 98,146,875
73,765,125 98,353,500 73,765,125 24,588,375 614,709,375

3,200 3,200 3,840 4,480 32,000
40,800,000 40,800,000 48,960,000 57,120,000 408,000,000
3,264,000 3,264,000 3,916,800 4,569,600 32,640,000
37,536,000 37,536,000 45,043,200 52,550,400 375,360,000
7,131,840 7,131,840 8,558,208 9,984,576 71,318,400
44,667,840 44,667,840 53,601,408 62,534,976 446,678,400

7,700 9,200 8,340 5,980 69,500
106,050,000 127,800,000 114,210,000 78,870,000 951,750,000
6,526,500 7,614,000 7,179,300 5,657,100 59,827,500
99,523,500 120,186,000 107,030,700 73,212,900 891,922,500
18,909,465 22,835,340 20,335,833 13,910,451 169,465,275
118,432,965 143,021,340 127,366,533 87,123,351 1,061,387,775

1,500 2,000 1,500 500 12,500
21,750,000 29,000,000 21,750,000 7,250,000 181,250,000
1,087,500 1,450,000 1,087,500 362,500 9,062,500
20,662,500 27,550,000 20,662,500 6,887,500 172,187,500
3,925,875 5,234,500 3,925,875 1,308,625 32,715,625
24,588,375 32,784,500 24,588,375 8,196,125 204,903,125

1,600 1,600 1,920 2,240 16,000
20,400,000 20,400,000 24,480,000 28,560,000 204,000,000
1,632,000 1,632,000 1,958,400 2,284,800 16,320,000
18,768,000 18,768,000 22,521,600 26,275,200 187,680,000
3,565,920 3,565,920 4,279,104 4,992,288 35,659,200
22,333,920 22,333,920 26,800,704 31,267,488 223,339,200
3,100 3,600 3,420 2,740 28,500
42,150,000 49,400,000 46,230,000 35,810,000 385,250,000
2,719,500 3,082,000 3,045,900 2,647,300 25,382,500
39,430,500 46,318,000 43,184,100 33,162,700 359,867,500
7,491,795 8,800,420 8,204,979 6,300,913 68,374,825
46,922,295 55,118,420 51,389,079 39,463,613 428,242,325

23,000 28,000 24,600 16,200 205,000
319,500,000 392,000,000 339,900,000 215,300,000 2,832,500,000
19,035,000 22,660,000 20,667,000 15,049,000 172,225,000
300,465,000 369,340,000 319,233,000 200,251,000 2,660,275,000
57,088,350 70,174,600 60,654,270 38,047,690 505,452,250
357,553,350 439,514,600 379,887,270 238,298,690 3,165,727,250
SEPTIEMBRE OCTUBRE NOVIEMBRE DICIEMBRE ENERO
118,991,313
57,731,065 103,915,917
50,651,636 63,314,545 113,966,181
35,755,335 71,510,670 89,388,338 160,899,008
43,951,460 87,902,920 109,878,650 197,781,570
37,988,727 75,977,454 94,971,818
23,829,869 47,659,738
263,129,349 282,692,592 329,246,166 370,584,981

FEBRERO MARZO TOTAL
580,000,000
74,481,505
167,609,715
148,963,010
294,238,805
316,572,725
264,425,140
230,924,260 0
253,258,180
357,553,350
439,514,600
170,949,272 379,887,270
59,574,673 107,234,411 238,298,690
678,171,480 3,745,727,250 0
CxC A Dic 2023

MODA JUVENIL S A S
PRESUPUESTO DE PRODUCCION - por refere
2023
Elegance ENERO FEBRERO
Presupuesto de Ventas 2,500 7,500
Inventario Final 3,750 2,500
Inventario Inicial 1,500 3,750
Presupuesto de Producción 4,750 6,250
Summer ENERO FEBRERO

Presupuesto de Ventas 2,400 3,200
Inventario Final 1,280 1,920
Inventario Inicial 3,000 1,280
Presupuesto de Producción 680 3,840
MODA JUVENIL S A S
PRESUPUESTO DE COMPRAS - por materia p
2023
Poliester - Elastano ENERO FEBRERO
Presupuesto de Consumo 2,613.00 4,469.00
Inventario Final 3,135.60 5,362.80
Inventario Inicial 5,748.60 3,135.60
Presupuesto de Compras 0.00 6,696.20
Presupuesto de Compras
0 59,596,180
Valorizado
Elastico ENERO FEBRERO

Inventario Final 997.80 1,931.40
Inventario Inicial 3,191.20 997.80
Presupuesto de Compras 1,132.60 7,371.60
1,189,230 7,740,180
Valorizado
Cremalleras ENERO FEBRERO

4,725,000 7,950,000
Valorizado
Bolsa ENERO FEBRERO

527,568 3,835,656
Valorizado
ENERO FEBRERO
Total Presupuesto de Compras
6,441,798 79,122,016
Valorizado
IVA 1,223,942 15,033,183
Total Proveedores 7,665,740 94,155,199
MODA JUVENIL S A S
INFORME MOVIMIENTO DE MATERIAS PRIM
2023
Poliester - Elastano Cantidad Costo Unitario
Disponible 95,136.60 8,850.00
Elastico Cantidad Costo Unitario

Disponible 131,709.80 1,045.46
Cremalleras Cantidad Costo Unitario

Presupuesto de Compras 247,375.00 600.00
Disponible 251,375.00 600.00
Inventario Final 1,875.00 600.00
Presupuesto de Consumo 249,500.00 600.00
Bolsa Cantidad Costo Unitario

Presupuesto de Compras 199,996.00 348.00
Disponible 204,996.00 343.17
Inventario Final 2,286.00 343.17
Presupuesto de Consumo 202,710.00 343.17
MODA JUVENIL S A S
PAGO PROVEEDORES
2023
ENERO FEBRERO
Saldo inicial 390,990,287 130,330,096
Enero 766,574 4,599,444
Febrero 9,415,520
Marzo
Abril
Mayo
Junio
Julio
Agosto
Septiembre
Octubre
Noviembre
Diciembre
Total pagos a Proveedores 391,756,861 144,345,059
ENERO FEBRERO
I V A en Ventas 11,892,005 26,761,215
I V A en Compras 1,223,942 15,033,183
I V A por pagar 10,668,063 11,728,032
12,000,000
MODA JUVENIL S A S
INFORME DEL COSTO DE LA MERCANCIA VEN
2023
Elegance Summer
Presupuesto de Consumo de
822,781,747 325,287,365
materias primas
Presupuesto de mano de obra
157,434,500 78,739,600
directa
Presupuesto de costos
101,047,500 170,498,520
indirectos de fabricación
Costos de manufactura 1,081,263,747 574,525,485
Inventario Inicial de Producto

5,077,116 3,384,744
en Proceso
Costos de productos en
1,086,340,863 577,910,229
proceso
Inventario Final de Producto
5,077,116 3,384,744
en Proceso
Costo de la Producción
1,081,263,747 574,525,485
Terminada y Transferida
Inventario Inicial de Productos
8,197,200 17,003,250
Terminados
Costo de la Mercancía
1,089,460,947 591,528,735
disponible para la venta
Inventario Final de Productos
10,786,742 7,014,175
Terminados
COSTO DE LA
1,078,674,205 584,514,560
MERCANCIA VENDIDA
Costo Unitario Promedio
8,629.39 7,306.43
Ponderado
CION - por referencia
MARZO ABRIL MAYO JUNIO JULIO

5,000 12,500 12,500 10,000 10,000
6,250 6,250 5,000 5,000 5,000
2,500 6,250 6,250 5,000 5,000
8,750 12,500 11,250 10,000 10,000

4,800 6,400 8,000 7,200 4,800
2,560 3,200 2,880 1,920 2,560
1,920 2,560 3,200 2,880 1,920
5,440 7,040 7,680 6,240 5,440
AS - por materia prima

6,279.00 8,714.00 8,313.00 7,184.00 6,904.00
7,534.80 10,456.80 9,975.60 8,620.80 8,284.80
5,362.80 7,534.80 10,456.80 9,975.60 8,620.80
8,451.00 11,636.00 7,831.80 5,829.20 6,568.00
75,213,900 103,560,400 69,703,020 51,879,880 58,455,200

9,058.00 12,428.00 12,126.00 10,368.00 9,808.00
2,717.40 3,728.40 3,637.80 3,110.40 2,942.40
1,931.40 2,717.40 3,728.40 3,637.80 3,110.40
9,844.00 13,439.00 12,035.40 9,840.60 9,640.00
10,336,200 14,110,950 12,637,170 10,332,630 10,122,000

17,500.00 25,000.00 22,500.00 20,000.00 20,000.00
4,375.00 6,250.00 5,625.00 5,000.00 5,000.00
3,125.00 4,375.00 6,250.00 5,625.00 5,000.00
18,750.00 26,875.00 21,875.00 19,375.00 20,000.00
11,250,000 16,125,000 13,125,000 11,625,000 12,000,000

14,190.00 19,540.00 18,930.00 16,240.00 15,440.00
2,838.00 3,908.00 3,786.00 3,248.00 3,088.00
2,018.00 2,838.00 3,908.00 3,786.00 3,248.00
15,010.00 20,610.00 18,808.00 15,702.00 15,280.00
5,223,480 7,172,280 6,545,184 5,464,296 5,317,440

102,023,580 140,968,630 102,010,374 79,301,806 85,894,640
19,384,480 26,784,040 19,381,971 15,067,343 16,319,982
121,408,060 167,752,670 121,392,345 94,369,149 102,214,622
MATERIAS PRIMAS
Costo Total
46,405,710
795,553,200
841,958,910.00
48,459,060
793,499,850
Costo Total
2,752,409
134,944,530
137,696,939
2,391,797
135,305,142
Costo Total
2,400,000
148,425,000
150,825,000.00
1,125,000
149,700,000
Costo Total
750,000
69,598,608
70,348,608.00
784,488
69,564,120

130,330,096
1,533,148 766,574
56,493,119 18,831,040 9,415,520
12,140,806 72,844,836 24,281,612 12,140,806
16,775,267 100,651,602 33,550,534 16,775,267
12,139,235 72,835,407 24,278,469
9,436,915 56,621,489
10,221,462
200,497,169 109,217,717 146,487,968 127,963,662 107,896,688

23,784,010 46,979,305 50,545,225 42,219,140 36,870,260
19,384,480 26,784,040 19,381,971 15,067,343 16,319,982
4,399,530 20,195,265 31,163,254 27,151,797 20,550,278
22,396,095 24,594,795 58,315,051
A MERCANCIA VENDIDA
TOTAL
1,148,069,112
236,174,100
271,546,020
1,655,789,232
8,461,860
1,664,251,092
8,461,860
1,655,789,232
25,200,450
1,680,989,682
17,800,917
1,663,188,766
AGOSTO SEPTIEMBRE OCTUBRE NOVIEMBRE DICIEMBRE
10,000 15,000 20,000 15,000 5,000
7,500 10,000 7,500 2,500 1,250
5,000 7,500 10,000 7,500 2,500
12,500 17,500 17,500 10,000 3,750

6,400 8,000 8,000 9,600 11,200
3,200 3,200 3,840 4,480 960
2,560 3,200 3,200 3,840 4,480
7,040 8,000 8,640 10,240 7,680

8,714.00 11,550.00 11,774.00 8,584.00 4,563.00
10,456.80 13,860.00 14,128.80 10,300.80 5,475.60
8,284.80 10,456.80 13,860.00 14,128.80 10,300.80
10,886.00 14,953.20 12,042.80 4,756.00 -262.20
96,885,400 133,083,480 107,180,920 42,328,400 -2,333,580

12,428.00 16,100.00 16,548.00 13,168.00 7,626.00
3,728.40 4,830.00 4,964.40 3,950.40 2,287.80
2,942.40 3,728.40 4,830.00 4,964.40 3,950.40
13,214.00 17,201.60 16,682.40 12,154.00 5,963.40
13,874,700 18,061,680 17,516,520 12,761,700 6,261,570

25,000.00 35,000.00 35,000.00 20,000.00 7,500.00
6,250.00 8,750.00 8,750.00 5,000.00 1,875.00
5,000.00 6,250.00 8,750.00 8,750.00 5,000.00
26,250.00 37,500.00 35,000.00 16,250.00 4,375.00
15,750,000 22,500,000 21,000,000 9,750,000 2,625,000

19,540.00 25,500.00 26,140.00 20,240.00 11,430.00
3,908.00 5,100.00 5,228.00 4,048.00 2,286.00
3,088.00 3,908.00 5,100.00 5,228.00 4,048.00
20,360.00 26,692.00 26,268.00 19,060.00 9,668.00
7,085,280 9,288,816 9,141,264 6,632,880 3,364,464

133,595,380 182,933,976 154,838,704 71,472,980 9,917,454
25,383,122 34,757,455 29,419,354 13,579,866 1,884,316
158,978,502 217,691,431 184,258,058 85,052,846 11,801,770
12,139,235
18,873,830 9,436,915
61,328,773 20,442,924 10,221,462
15,897,850 95,387,101 31,795,700 15,897,850
21,769,143 130,614,859 43,538,286 21,769,143
18,425,806 110,554,835 36,851,612
8,505,285 51,031,708
1,180,177
108,239,688 147,036,084 191,057,827 178,496,256 110,832,639

40,436,180 57,088,350 70,174,600 60,654,270 38,047,690
25,383,122 34,757,455 29,419,354 13,579,866 1,884,316
15,053,058 22,330,895 40,755,246 47,074,404 36,163,374
35,603,336 63,086,141
TOTAL Jan-24
125,000 2,500
1,250
1,500
124,750
TOTAL Jan-24
80,000 2,400
960
3,000
77,960
TOTAL
89,661.00
5,475.60
5,748.60
89,388.00
795,553,200
TOTAL
129,422.00
2,287.80
3,191.20
128,518.60
134,944,530
TOTAL
249,500.00
1,875.00
4,000.00
247,375.00
148,425,000
TOTAL
202,710.00
2,286.00
5,000.00
199,996.00
69,598,608
TOTAL
1,148,521,338
218,219,054
1,366,740,392
ENERO FEBRERO MARZO TOTAL
651,650,479
7,665,740
94,155,199
121,408,060
167,752,670
121,392,345
94,369,149
102,214,622
158,978,502
217,691,431
18,425,806 184,258,058
17,010,569 8,505,285 85,052,846
7,081,062 2,360,354 1,180,177 11,801,770
54,563,253
CXP a Diciembre
2.023
ENERO
83,237,778
MODA JUVENIL S A S
PRESUPUESTO DE MANO DE OBRA
2023
No. DE
SALARIO NUEVO
Corte PERSONAS
ACTUAL SALARIO
ACTUALES
Cortador 1 1,250,000 1,335,000
Auxiliar 1 1,150,000 1,228,200
SUBTOTAL SALARIOS
Prestaciones Sociales
Seguridad Social
Aportes Parafiscales
Total Proceso
No. DE
SALARIO NUEVO
Ensamble PERSONAS
ACTUAL SALARIO
ACTUALES
Supernumeraria 1 1,200,000 1,281,600
Experta 3 1,175,000 1,254,900
Auxiliar 3 1,150,000 1,228,200
SUBTOTAL SALARIOS
Seguridad Social
Total Proceso
No. DE
SALARIO NUEVO
Terminacion y empaque PERSONAS
ACTUAL SALARIO
ACTUALES
Auxiliar 3 1,150,000 1,228,200
SUBTOTAL SALARIOS
Seguridad Social
Total Proceso
TOTAL MANO DE OBRA DIRECTA DE LA EMPRESA

O DE OBRA DIRECTA
ENERO FEBRERO MARZO ABRIL MAYO
1,250,000 1,250,000 1,250,000 1,335,000 1,335,000
1,150,000 1,150,000 1,150,000 1,228,200 1,228,200
2,400,000 2,400,000 2,400,000 2,563,200 2,563,200
552,000 552,000 552,000 589,536 589,536
528,000 528,000 528,000 563,904 563,904
216,000 216,000 216,000 230,688 230,688
3,696,000 3,696,000 3,696,000 3,947,328 3,947,328
1,200,000 1,200,000 1,200,000 1,281,600 1,281,600
3,525,000 3,525,000 3,525,000 3,764,700 3,764,700
3,450,000 3,450,000 3,450,000 3,684,600 3,684,600
8,175,000 8,175,000 8,175,000 8,730,900 8,730,900
1,880,250 1,880,250 1,880,250 2,008,107 2,008,107

1,798,500 1,798,500 1,798,500 1,920,798 1,920,798
735,750 735,750 735,750 785,781 785,781
12,589,500 12,589,500 12,589,500 13,445,586 13,445,586
3,450,000 3,450,000 3,450,000 3,684,600 3,684,600
3,450,000 3,450,000 3,450,000 3,684,600 3,684,600
793,500 793,500 793,500 847,458 847,458
759,000 759,000 759,000 810,612 810,612
310,500 310,500 310,500 331,614 331,614
5,313,000 5,313,000 5,313,000 5,674,284 5,674,284
21,598,500 21,598,500 21,598,500 23,067,198 23,067,198

JUNIO JULIO AGOSTO SEPTIEMBRE OCTUBRE
1,335,000 1,335,000 1,335,000 1,335,000 1,335,000
1,228,200 1,228,200 1,228,200 1,228,200 1,228,200
2,563,200 2,563,200 2,563,200 2,563,200 2,563,200
589,536 589,536 589,536 589,536 589,536
563,904 563,904 563,904 563,904 563,904
230,688 230,688 230,688 230,688 230,688
3,947,328 3,947,328 3,947,328 3,947,328 3,947,328
1,281,600 1,281,600 1,281,600 1,281,600 1,281,600
3,764,700 3,764,700 3,764,700 3,764,700 3,764,700
3,684,600 3,684,600 3,684,600 3,684,600 3,684,600
8,730,900 8,730,900 8,730,900 8,730,900 8,730,900
2,008,107 2,008,107 2,008,107 2,008,107 2,008,107

1,920,798 1,920,798 1,920,798 1,920,798 1,920,798
785,781 785,781 785,781 785,781 785,781
13,445,586 13,445,586 13,445,586 13,445,586 13,445,586
3,684,600 3,684,600 3,684,600 3,684,600 3,684,600
3,684,600 3,684,600 3,684,600 3,684,600 3,684,600
847,458 847,458 847,458 847,458 847,458
810,612 810,612 810,612 810,612 810,612
331,614 331,614 331,614 331,614 331,614
5,674,284 5,674,284 5,674,284 5,674,284 5,674,284
23,067,198 23,067,198 23,067,198 23,067,198 23,067,198

NOVIEMBRE DICIEMBRE TOTAL
1,335,000 1,335,000 15,765,000
1,228,200 1,228,200 14,503,800
2,563,200 2,563,200 30,268,800
589,536 589,536 6,961,824
563,904 563,904 6,659,136
230,688 230,688 2,724,192
3,947,328 3,947,328 46,613,952
1,281,600 1,281,600 15,134,400
3,764,700 3,764,700 44,457,300
3,684,600 3,684,600 43,511,400
8,730,900 8,730,900
2,008,107 2,008,107 23,713,713

1,920,798 1,920,798 22,682,682
785,781 785,781 9,279,279
13,445,586 13,445,586 158,778,774
3,684,600 3,684,600 45,889,603
3,684,600 3,684,600 43,511,400
847,458 847,458 10,007,622
810,612 810,612 9,572,508
331,614 331,614 3,916,026
5,674,284 5,674,284 67,007,556
23,067,198 23,067,198 272,400,282
236,174,100 Por ingeniería industrial
36,226,182 Diferencia?
La diferencia se puede
dar por
a) Eficiencia de las plantas de produccion: Mantenimientos, materia pri
b) Tiempo estandar:
: Mantenimientos, materia prima, personas, Energia, reprocesos, equipos
MODA JUVENIL S A S
PRESUPUESTO DE COSTOS INDIREC
2023
Costos Indirectos de Fabricación 2022 Proyectado % Incremento
Vigilancia 34,800,000 55,749,600 60.20%
Implementos Aseo y Cafetería 3,047,619 3,382,857 11.00%
Papelería 1,890,000 1,890,000 0.00%
Arrendamientos 10,800,000 11,232,000 4.00%
Agua 1,428,571 1,585,714 11.00%
Energía 5,476,190 6,078,571 11.00%
Telefonía 2,352,381 2,611,143 11.00%
Internet 1,685,714 1,871,143 11.00%
Depreciaciones de maquinaria y equipo 5,850,000 14,850,000 153.85%
Seguros 23,800,000 24,552,550 3.16%
Cargos diferidos 12,000,000 12,000,000 0.00%
Mantenimiento 9,500,000 11,500,000 21.05%
Monitoreo de alarmas 1,714,286 1,902,857 11.00%
Fumigaciones 1,550,000 1,720,500 11.00%
Casino y Restaurante - atención proveedores y visitas 934,782 794,565 -15.00%
Estampación - Tercerización 55,690,000 119,824,520 115.16%
TOTAL 172,519,543 271,546,019 57.40%
Costos Indiectos de Fabricación Presupuestados CIFP(sin incluir estampación) 151,721,499
Nivel de Operación Presupuestado - NOP 1,517,215 Minutos
Tasa Presupuestada 100

NDIRECTOS DE FABRICACIÓN
Salario Mínimo 6.80% IPC 11.00%
Está relacionado con el tiempo que se demoran los productos en la planta de producción
MODA JUVENIL S A S
INTERESES DE OBLIGACIONES FINANCIERAS
2023
ENERO FEBRERO
Obligaciones Financieras del Pasivo Corriente 27,000,000 24,750,000
Abono a la deuda - amortización de capital 2,250,000 2,250,000
Intereses obligaciones financieras del corto plazo 351,000 321,750
Obligaciones Financieras del Pasivo NO Corriente 70,000,000

Intereses obligaciones financieras del largo plazo 1,120,000 1,120,000
TOTAL INTERESES 1,471,000 1,441,750

S FINANCIERAS

22,500,000 20,250,000 18,000,000 15,750,000 13,500,000
2,250,000 2,250,000 2,250,000 2,250,000 2,250,000
292,500 263,250 234,000 204,750 175,500
1,120,000 1,120,000 1,120,000 1,120,000 1,120,000
1,412,500 1,383,250 1,354,000 1,324,750 1,295,500

11,250,000 9,000,000 6,750,000 4,500,000 2,250,000
2,250,000 2,250,000 2,250,000 2,250,000 2,250,000
146,250 117,000 87,750 58,500 29,250
1,120,000 1,120,000 1,120,000 1,120,000 1,120,000
1,266,250 1,237,000 1,207,750 1,178,500 1,149,250

TOTAL
27,000,000
2,281,500
13,440,000
15,721,500
MODA JUVENIL S A S
FLUJO DE EFECTIVO PROYECTADO
2023
ENERO
ACTIVIDAD DE OPERACIÓN
Recaudo de cartera 239,448,151
Impuestos Gravámenes y Tasas
Otras cuentas por cobrar 1,500,000
Ingresos Generados en la Operación 240,948,151
Menos
Pago a proveedores 391,756,861
Mano de Obra Directa 6,681,300
Costos Indirectos de Fabricación 2,834,660
Renovación póliza de seguros
Gastos Operacionales 10,707,000
IVA por pagar 12,000,000
Impuesto de renta
Egresos Generados en la Operación 423,979,821
Total Actividad de Operación -183,031,671
ACTIVIDAD DE INVERSIÓN
Compra de Maquinaria y equipo
Total Actividad de Inversión 0
ACTIVIDAD DE FINANCIACIÓN
Ingresos Financieros - FIDUCIA 166,667
Amortización deuda 2,250,000
Gastos Intereses 1,471,000
Gastos Bancarios 4,500,000
Total Actividad de Financiación -8,054,333
BALANCE -191,086,004
SALDO INICIAL 41,500,000
SALDO MINIMO 30,000,000
SOBRANTE - FALTANTE DE DINERO -179,586,004
MODA JUVENIL S A S
Gastos Pagados por Anticipado y

Cargos Diferidos
Amortizados en el 2023
ACUMULADO
AÑO
Total Amortizaciones del año 78,000,000
Amortización de Gastos Pagados por anticipado año anterior 10,552,550
Amortización de Gastos Pagados por anticipado año proyectado 14,000,000
Amortización de Cargos Diferidos 12,000,000
DEPRECIACION ACUMULADA 41,447,450
FEBRERO MARZO ABRIL MAYO JUNIO
321,657,273 125,038,620 134,635,589 203,170,158 230,350,115

15,000,000
1,500,000 1,500,000 1,500,000 1,500,000 1,500,000
323,157,273 126,538,620 151,135,589 204,670,158 231,850,115
144,345,059 200,497,169 109,217,717 146,487,968 127,963,662

11,765,900 16,536,900 22,885,400 21,954,300 18,922,400
10,960,580 16,484,780 23,021,480 23,408,660 19,246,880
28,901,000 25,414,000 53,827,000 58,315,000 48,096,000

0 22,396,095 0 24,594,795 0
20,550,000
195,972,539 301,878,945 208,951,597 274,760,723 214,228,942
127,184,733 -175,340,324 -57,816,008 -70,090,566 17,621,173
-120,000,000
0 0 -120,000,000 0 0
166,667 166,667 166,667 166,667 166,667

2,250,000 2,250,000 2,250,000 2,250,000 2,250,000
1,441,750 1,412,500 1,383,250 1,354,000 1,324,750
4,500,000 4,500,000 4,500,000 4,500,000 4,500,000
-8,025,083 -7,995,833 -7,966,583 -7,937,333 -7,908,083
119,159,650 -183,336,158 -185,782,592 -78,027,899 9,713,090

-149,586,004 -30,426,355 -213,762,512 -399,545,104 -477,573,003
30,000,000 30,000,000 30,000,000 30,000,000 30,000,000
-60,426,355 -243,762,512 -429,545,104 -507,573,003 -497,859,913
JULIO AGOSTO SEPTIEMBRE OCTUBRE NOVIEMBRE
287,528,098 280,074,681 263,129,349 282,692,592 329,246,166
1,500,000 1,500,000 1,500,000 1,500,000 1,500,000

289,028,098 281,574,681 264,629,349 284,192,592 330,746,166
107,896,688 108,239,688 147,036,084 191,057,827 178,496,256

18,114,400 22,885,400 30,165,000 30,811,400 22,962,400
17,497,280 23,021,480 29,171,000 30,570,680 27,994,880
28,000,000
41,364,000 45,852,000 66,290,000 82,240,000 70,778,000
58,315,051 0 35,603,336 0 63,086,141
243,187,418 227,998,568 308,265,420 334,679,907 363,317,677
45,840,679 53,576,114 -43,636,071 -50,487,315 -32,571,511
0 0 0 0 0
166,667 166,667 166,667 166,667 166,667

2,250,000 2,250,000 2,250,000 2,250,000 2,250,000
1,295,500 1,266,250 1,237,000 1,207,750 1,178,500
4,500,000 4,500,000 4,500,000 4,500,000 4,500,000
-7,878,833 -7,849,583 -7,820,333 -7,791,083 -7,761,833
37,961,846 45,726,530 -51,456,404 -58,278,399 -40,333,344

-467,859,913 -429,898,067 -384,171,537 -435,627,941 -493,906,340
30,000,000 30,000,000 30,000,000 30,000,000 30,000,000
-459,898,067 -414,171,537 -465,627,941 -523,906,340 -564,239,684
DICIEMBRE TOTAL
370,584,981 3,067,555,770
15,000,000
1,500,000 18,000,000
372,084,981 3,100,555,770
110,832,639 1,963,827,618
12,489,300 236,174,100
17,333,660 241,546,020
28,000,000
43,366,000 575,150,000
0 215,995,418
20,550,000
184,021,599 3,281,243,157
188,063,381 -180,687,387
0
-120,000,000
0
0
0 -120,000,000
166,667 2,000,000
2,250,000 27,000,000
1,149,250 15,721,500
4,500,000 54,000,000
-7,732,583 -94,721,500
180,330,798 -395,408,887
-534,239,684 41,500,000
30,000,000 30,000,000
-383,908,887 -383,908,887
MODA JUVENIL S A S
ESTADO DE RESULTADOS - MENSUAL
2023
ENERO FEBRERO
Ventas Brutas 66,850,000 149,550,000
Descuentos comerciales 4,260,500 8,701,500
Total ingresos operacionales 62,589,500 140,848,500
Costo de la Mercancía Vendida 39,108,921 88,101,035
UTILIDAD BRUTA EN VENTAS 23,480,579 52,747,465
Gastos de operación
De Administración 6,685,000 14,955,000
De Ventas 8,022,000 17,946,000
Total gastos de operación 14,707,000 32,901,000
UTILIDAD OPERACIONAL 8,773,579 19,846,465
Ingresos no operacionales
Financieros 166,667 166,667
Otros ingresos
Total Ingresos no Operacionales 166,667 166,667
Otros gastos
Gastos financieros 5,971,000 5,941,750
Gastos extraordinarios
Total otros gastos 5,971,000 5,941,750
UTILIDAD ANTES DE IMPUESTOS 2,969,246 14,071,382
Provisión impuesto sobre la renta 1,039,236 4,924,984
UTILIDAD NETA DEL EJERCICIO 1,930,010 9,146,398

133,700,000 262,850,000 283,250,000 236,800,000 206,200,000
8,521,000 15,590,500 17,222,500 14,594,000 12,146,000
125,179,000 247,259,500 266,027,500 222,206,000 194,054,000
78,217,842 154,628,585 166,318,877 138,900,247 121,364,810
46,961,158 92,630,915 99,708,623 83,305,753 72,689,190
13,370,000 26,285,000 28,325,000 23,680,000 20,620,000

16,044,000 31,542,000 33,990,000 28,416,000 24,744,000
29,414,000 57,827,000 62,315,000 52,096,000 45,364,000
17,547,158 34,803,915 37,393,623 31,209,753 27,325,190
166,667 166,667 166,667 166,667 166,667
166,667 166,667 166,667 166,667 166,667
5,912,500 5,883,250 5,854,000 5,824,750 5,795,500
5,912,500 5,883,250 5,854,000 5,824,750 5,795,500
11,801,325 29,087,331 31,706,290 25,551,670 21,696,357
4,130,464 10,180,566 11,097,202 8,943,084 7,593,725
7,670,861 18,906,765 20,609,089 16,608,585 14,102,632

226,600,000 319,500,000 392,000,000 339,900,000 215,300,000
13,778,000 19,035,000 22,660,000 20,667,000 15,049,000
212,822,000 300,465,000 369,340,000 319,233,000 200,251,000
133,055,101 187,892,361 231,039,329 199,582,652 124,979,007
79,766,899 112,572,639 138,300,671 119,650,348 75,271,993
22,660,000 31,950,000 39,200,000 33,990,000 21,530,000

27,192,000 38,340,000 47,040,000 40,788,000 25,836,000
49,852,000 70,290,000 86,240,000 74,778,000 47,366,000
29,914,899 42,282,639 52,060,671 44,872,348 27,905,993
166,667 166,667 166,667 166,667 166,667
166,667 166,667 166,667 166,667 166,667
5,766,250 5,737,000 5,707,750 5,678,500 5,649,250
5,766,250 5,737,000 5,707,750 5,678,500 5,649,250
24,315,315 36,712,306 46,519,588 39,360,515 22,423,410
8,510,360 12,849,307 16,281,856 13,776,180 7,848,194
15,804,955 23,862,999 30,237,732 25,584,335 14,575,217

TOTAL
2,832,500,000
172,225,000
2,660,275,000
1,663,188,766
997,086,234
283,250,000
339,900,000
623,150,000
373,936,234
2,000,000
0
2,000,000
69,721,500
0
69,721,500
306,214,734
107,175,157
199,039,577

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Corte 160.00 2.80 2.

Ensamble 155.00 3.80 3.00

Terminacion y empaque 150.00 1.50 1.50

Corte Número de personas Salario actual

Ensamble Número de personas Salario actual

Terminacion y empaque Número de personas Salario actual

COSTOS ADICIONALES DE MANO DE OBRA

Prestaciones sociales 23%

Seguridad Social 22%

Aumento de salarios 6.8% a partir de 1 Abril 2.023

PLANTA 100.00 100.00

Elegance 40% 1,500 8,197,200 15 5%

Summer 42% 3,000 17,003,250 12 8%

valor del inventario inicial 8,461,860

Gastos de ventas 12% de las ventas brutas

SALDO MINIMO EN CAJA 30,000,000

TASA DE RENDIMIENTO INVERSION

PERIODOS DE CAPITALIZACIÓN - meses 12

RECAUDOS DE CARTERA Enero Febrero Marzo

Saldo inicial - Deudores Clientes 40% 50% 10% 100%

Ventas de contado A 30 días A 60 días A 90 días

REINTREGRO DE IMPUESTOS 15,000,000 En Abril 2.023

Poliza de seguros 28,000,000 se renueva cada año (1 de julio de 2023)

Amortización de Cargos diferidos 30%

COSTOS INDIRECTOS DE FABRICACION

GASTOS DE ADMINISTRACIÓN Y VENTAS

% QUE PASA A SER PASIVO CORRIENTE,

PAGO PROVEEDORES Enero Febrero Marzo

Saldo inicial - Proveedores 60% 20% 20% 100%

SERVICIOS BANCARIOS 4,500,000 Mensuales (comisiones, chequeras, 4 x 1000)

TASA IMPUESTO DE RENTA 35%

125,000 2% 6% 4% 10% 10% 8% 8%

Inversiones Temporales 50,000,000

Gastos pagados por anticipado 10,552,550

TOTAL ACTIVO CORRIENTE 838,022,979

Cargos diferidos 40,000,000

TOTAL ACTIVO NO CORRIENTE 180,000,000

TOTAL ACTIVO 1,018,022,979

TOTAL PASIVO 836,200,479

TOTAL PASIVO Y PATRIMONIO 1,018,022,979

Ventas Brutas 100% 1,850,000,000

UTILIDAD OPERACIONAL 10% 182,000,000

UTILIDAD ANTES DE IMPUESTOS 4% 68,500,000

Provisión impuesto sobre la renta 1% 20,550,000

UTILIDAD NETA DEL EJERCICIO 3% 47,950,000

RENTABILIDAD PATRIMONIO 26%

4% -353,908,887 -47% -952.79% -395,408,887

57% 678,171,480 90% 16.93% 98,171,480

5% 52,760,345 7% 0.86% 452,226

1% 14,000,000 2% 32.67% 3,447,450

82% 504,285,715 67% -39.82% -333,737,264

12% 240,000,000 32% 100.00% 120,000,000

4% 28,000,000 4% -30.00% -12,000,000

18% 246,552,550 33% 36.97% 66,552,550

100% 750,838,265 100% -26.25% -267,184,714

3% 28,000,000 4% 3.70% 1,000,000

82% 369,976,187 49% -55.76% -466,224,292

100% 750,838,265 100% -26.25% -267,184,714

100% 2,832,500,000 100%

11% 283,250,000 10%

10% 373,936,234 13%

TOTAL COSTO UNITARIO 8,700

Política de Utilidades 40%

PRECIO DE VENTA 14,500